https://www.taxtmi.com/caselaws?id=423694 In a Section 138 NI Act prosecution, a partner may institute a complaint on behalf of the firm because a partner acts as an agent of the firm under partnership law, and neither firm non-registration nor absence of the other partner's prior consent invalidates the complaint. The Court also applied the statutory presumptions under Sections 118 and 139 and held that, on the record, the cheques were issued towards a legally enforceable liability; the accused failed to rebut that presumption on a preponderance of probabilities. Service of the demand notice was likewise accepted, as dispatch to the correct address attracted deemed service and supporting evidence showed delivery or sufficient service. en-us Fri, 10 Jun 2022 00:00:00 +0530 Mon, 13 Jun 2022 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423694 In a Section 138 NI Act prosecution, a partner may institute a complaint on behalf of the firm because a partner acts as an agent of the firm under partnership law, and neither firm non-registration nor absence of the other partner's prior consent invalidates the complaint. The Court also applied the statutory presumptions under Sections 118 and 139 and held that, on the record, the cheques were issued towards a legally enforceable liability; the accused failed to rebut that presumption on a preponderance of probabilities. Service of the demand notice was likewise accepted, as dispatch to the correct address attracted deemed service and supporting evidence showed delivery or sufficient service. Case-Laws Indian Laws Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423694